Any amendment to any article administered under this article shall first apply to a particular taxpayer for taxable years beginning on or after the effective date of the act of the Legislature containing such amendment, as determined under article six, section thirty of the Constitution of this state, unless the language of the act provides a controlling internal effective date provision.
W. Va. Code § 11-10-5p
Effective date of amendments
Known as the West Virginia Tax Procedure and Administration Act
The act spans §§ 11-10-1 to 11-10-9a (87 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.